Verifactu and your box: what it is and which dates apply
What the invoicing regulation requires, the legal dates in 2027, the postponement to 2028 announced but not approved, and what to ask your provider.
Wodmark team Updated 8 Nov 2026 5 min read
Updated on 8 November 2026. The Verifactu dates have already changed twice; check the BOE (Spain's official gazette) before making decisions.
What Verifactu is
It is the Spanish regulation that sets how invoicing software must work (Royal Decree 1007/2023). Each invoice is recorded so it cannot be altered afterwards, with a fingerprint chained to the previous one, and the software can send those records to the Tax Agency as they happen. Invoices carry a QR code that lets anyone check them.
It is not the same as the mandatory business-to-business e-invoice of the «Crea y Crece» law: they are two separate obligations, though the Treasury wants them to end up arriving at the same time.
The dates
| Who | Legal date today |
|---|---|
| Companies (subject to Corporate Income Tax) | 1 January 2027 |
| Self-employed and everyone else obliged | 1 July 2027 |
These are the dates set by Royal Decree-law 15/2025, published in the BOE on 3 December 2025, which had already postponed the previous ones by a year.
Which boxes it affects
Any box in Spain that issues invoices or receipts with software, whether a company or self-employed. Excluded are those on the Immediate Supply of Information system (SII), mostly large companies, and the territories with their own system: the Basque Country (TicketBAI) and Navarre.
What matters is the software you invoice with: it has to comply with the regulation, and its maker must say so in a statement of compliance.
What to do now
- Check where you issue invoices today for fees, packs and products: your booking software, an accounting program or a spreadsheet.
- Ask that provider whether their software complies with Verifactu, whether it costs extra and from when.
- If you invoice from a spreadsheet or word processor, you will have to move to software that complies.
- Talk to your accountant: they know whether you count as a company or self-employed for this, and what applies to you.
And Wodmark
Today Wodmark records what each athlete owes and pays, by any method, but it does not issue invoices. If you invoice with your accounting software, that software is the one that has to comply with Verifactu. Before the mandatory dates we will publish here how invoicing fits with Wodmark.
Sources: Royal Decree-law 15/2025 of 2 December (BOE of 3 December 2025); Royal Decree 1007/2023; information note of the Ministry of Finance of 5 October 2026, reported by Webpsilon and TeamSystem.